Colombia has published Decree No. 374 of 9 April 2021, which provides that due to the continued difficulties faced by micro and small companies as a result of the COVID-19 pandemic, a new schedule is added for these companies for the tax payment obligations in 2021 in respect of the 2020 tax year. This includes that for taxpayers classified as micro and small companies, the first payment deadline is extended to between 9 June and 23 June 2021, depending on the last digits of the taxpayer's t…